The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance with Audit Opinion as a Moderating Variable

Authors

  • Basuki Wahyu Kuncoro Master of Accounting Study Program, Faculty of Economics and Business, Mercubuana University, Jakarta, Indonesia
  • Dwi Asih Surjandari Master of Accounting Study Program, Faculty of Economics and Business, Mercubuana University, Jakarta, Indonesia

DOI:

https://doi.org/10.32996/jefas.2023.5.1.16

Keywords:

Audit fees, auditor specialization, auditor tenure, audit opinion and tax avoidance

Abstract

This research examines the effect of audit fees, auditor specialization, and auditor tenure on tax avoidance, with audit opinion as a moderating variable. This research uses secondary data from property companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples used was 42 property companies using SPSS software. The findings from this research indicate that audit fees and auditor specialization have no effect on tax avoidance, while auditor tenure has an effect on tax avoidance. This study also shows that audit opinion strengthens the effect of audit fees and auditor tenure on tax avoidance, while audit opinion weakens the effect of auditor specialization on tax avoidance.

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Published

2023-02-25

Issue

Vol. 5 No. 1

Section

Research Article

License

Copyright (c) 2023 Journal of Economics, Finance and Accounting Studies

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Kuncoro, B. W., & Surjandari, D. A. (2023). The Effect of Audit Fees, Auditor Specialization, Auditor Tenure on Tax Avoidance with Audit Opinion as a Moderating Variable. Journal of Economics, Finance and Accounting Studies , 5(1), 201-208. https://doi.org/10.32996/jefas.2023.5.1.16